Ohio Paycheck Calculator 2026
Ohio has a two-bracket state income tax plus over 593 municipalities that levy their own local income taxes. Most cities charge 1%–2.5%, with some reaching 3%. Unlike most states, Ohio cities tax both residents AND non-residents at the same rate.
Ohio tax breakdown — what you need to know
Key facts about Ohio state, local, and federal taxes for 2026.
Ohio state tax brackets (2026)
Ohio uses two brackets for 2026: 2.75% on taxable income under $100,000, and 3.125% on income over $100,000. Starting in 2026, Ohio moves to a single flat rate of 2.75% for all income levels.
Municipal income tax
Ohio cities tax both residents and non-residents at the same rate — unlike most states where non-residents pay less. If you work in Columbus but live in a suburb with no municipal tax, you still owe Columbus 2.5% for wages earned there.
School district tax (SDLT)
Ohio school districts can also levy an additional income tax, separate from municipal tax. About 181 school districts do this. Rates range from 0.25% to 2%. These are filed annually on the Ohio SD-100 form.
Credit for taxes paid
If you work in a city that taxes you as a non-resident, your home city typically gives you a credit up to 100% of taxes paid. This avoids double taxation in most cases, but verify your specific city's credit policy.
Major Ohio city income tax rates
Source: state revenue departments and municipal ordinances. Rates effective 2026.
| City | Tax rate | Notes |
|---|---|---|
| Columbus | 2.50% | Resident & non-resident |
| Cleveland | 2.50% | |
| Youngstown | 2.75% | Highest major city |
| Akron | 2.50% | |
| Toledo | 2.25% | |
| Dayton | 2.25% | |
| Cincinnati | 1.80% | Reduced from 2.1% |
| Lakewood | 1.50% | |
| Mentor | 1.00% | Low rate suburb |
| Rural areas | 0% | No municipal tax |